Mitarbeiter: 02 (2023.0)Rechtsform: SCA (commandite par actions)Größe: PMEGründungsdatum: 1987-01-01 (39 Jahre)Status: AktivBranche: Commerce de gros (commerce interentreprises) de bois et de matériaux de construction Standort: LE HAVRE (76620), Seine-Maritime
ETABLISSEMENTS LUCAS : revenue, balance sheet and financial ratios
ETABLISSEMENTS LUCAS is a French company
founded 39 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction .
Based in LE HAVRE (76620),
this company of category PME
shows in 2024 a revenue of 489 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Historique financier - ETABLISSEMENTS LUCAS (SIREN 340222777)
Kennzahl
2024
2023
2022
Umsatz
489 469 €
601 680 €
702 676 €
Nettoergebnis
-35 546 €
58 182 €
85 707 €
EBITDA
-37 895 €
80 266 €
129 237 €
Nettomarge
-7.3%
9.7%
12.2%
Umsatz und Gewinn- und Verlustrechnung
In 2024, ETABLISSEMENTS LUCAS achieves revenue of 489 k€. Revenue is declining over the period 2022-2024 (CAGR: -16.5%). Significant drop of -19% vs 2023. After deducting consumption (278 k€), gross margin stands at 211 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -38 k€, representing -7.7% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -147%, reducing margin by 21.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -36 k€ (-7.3% of revenue), which will impact equity.
Umsatz (2024)
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Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion
489 469 €
Bruttomarge (2024)
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Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz
211 218 €
EBITDA (2024)
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EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit
-37 895 €
EBIT (2024)
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EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen
-45 942 €
Nettoergebnis (2024)
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Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Le compte de résultat détaillé n'est pas disponible pour cette entreprise (liasse simplifiée ou données confidentielles).
Évolution graphique
Anzeigen :
Visualisierung erstellt mit numbers.finance Sources : INPI & BCE - Anpassungen : Ministère de l'Économie
Aktiva
Chargement des données...
Poste
Brutto
Abschr.
Netto
%
Entwicklung
Données de bilan actif non disponibles pour cette entreprise
Passiva
Chargement des données...
Poste
Jahr
%
Entwicklung
Données de bilan passif non disponibles pour cette entreprise
Solvenz- und Verschuldungskennzahlen
The debt ratio (= Financial debt / Equity x 100) stands at 26%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Verschuldungsgrad (2024)
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Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible 50-100% : Moderat > 100% : Hoch
25.694%
Finanzielle Autonomie (2024)
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Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Entwicklung der Solvenzkennzahlen ETABLISSEMENTS LUCAS
Visualisierung erstellt mit numbers.finance Sources : INPI & BCE - Anpassungen : Ministère de l'Économie
Kennzahl
2022
2023
2024
Verschuldungsgrad
17.564
13.407
25.694
Finanzielle Autonomie
61.34
69.358
59.923
Rückzahlungsfähigkeit
0.285
0.264
-0.189
Cashflow / Umsatz
15.388%
11.132%
-5.838%
Positionnement sectoriel
Debt ratio
25.692024
2022
2023
2024
Q1: 2.09
Méd: 17.77
Q3: 57.11
Average+11 pts über 3 Jahre
In 2024, the debt ratio of ETABLISSEMENTS LUCAS (25.69) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
59.92%2024
2022
2023
2024
Q1: 25.79%
Méd: 46.44%
Q3: 64.15%
Good-6 pts über 3 Jahre
In 2024, the financial autonomy of ETABLISSEMENTS LUCAS (59.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
-0.19 years2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.37 years
Q3: 2.35 years
Excellent-13 pts über 3 Jahre
In 2024, the repayment capacity of ETABLISSEMENTS LUCAS (-0.19) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquiditätskennzahlen
The liquidity ratio (= Current assets / Current liabilities) stands at 227.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquiditätsquote (2024)
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Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut 1-1.5 : Angemessen < 1 : Risque de liquidité
227.241
Zinsdeckung (2024)
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Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Entwicklung der Liquiditätskennzahlen ETABLISSEMENTS LUCAS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Kennzahl
2022
2023
2024
Liquiditätsquote
267.44
327.59
227.241
Zinsdeckung
0.412
0.529
-0.76
Positionnement sectoriel
Liquidity ratio
227.242024
2022
2023
2024
Q1: 160.67
Méd: 234.91
Q3: 352.85
Average-17 pts über 3 Jahre
In 2024, the liquidity ratio of ETABLISSEMENTS LUCAS (227.24) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
Interest coverage
-0.76x2024
2022
2023
2024
Q1: 0.0x
Méd: 1.36x
Q3: 8.55x
Average-12 pts über 3 Jahre
In 2024, the interest coverage of ETABLISSEMENTS LUCAS (-0.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Umlaufvermögensbedarf und Zahlungsfristen
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 86 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. The company must finance 21 days of gap between collections and payments. Inventory turnover is 203 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 285 days of revenue, i.e. 387 k€ to permanently finance.
Operatives Working Capital (2024)
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Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität
65 j
Lagerumschlag (2024)
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Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag
203 j
Working Capital in Umsatztagen (2024)
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Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management
285 j
Entwicklung des Working Capital und der Zahlungsfristen ETABLISSEMENTS LUCAS
Visualisierung erstellt mit numbers.finance Sources : INPI & BCE - Anpassungen : Ministère de l'Économie
Kennzahl
2022
2023
2024
BFR d'exploitation
422 660 €
384 973 €
387 469 €
Lagerumschlag (Tage)
153
174
203
Crédit clients (jours)
75
67
86
Crédit fournisseurs (jours)
81
50
65
Positionnement de ETABLISSEMENTS LUCAS dans son secteur
Vergleich mit der Branche Commerce de gros (commerce interentreprises) de bois et de matériaux de construction
Bewertungsschätzung
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions).
This range of 78 297€ to 110 669€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
78k€101k€110k€
101 662 €Range: 78 297€ - 110 669€
NAF 5 année 2024
Bewertungsentwicklung
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 39 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
Net Income Multiple: Relevant for mature companies with stable results.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Similar companies (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )
Compare ETABLISSEMENTS LUCAS with other companies in the same sector:
Frequently asked questions about ETABLISSEMENTS LUCAS
What is the revenue of ETABLISSEMENTS LUCAS ?
The revenue of ETABLISSEMENTS LUCAS in 2024 is 489 k€.
Is ETABLISSEMENTS LUCAS profitable?
ETABLISSEMENTS LUCAS recorded a net loss in 2024.
Where is the headquarters of ETABLISSEMENTS LUCAS ?
The headquarters of ETABLISSEMENTS LUCAS is located in LE HAVRE (76620), in the department Seine-Maritime.
Where to find the tax return of ETABLISSEMENTS LUCAS ?
The tax return of ETABLISSEMENTS LUCAS is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
In which sector does ETABLISSEMENTS LUCAS operate?
ETABLISSEMENTS LUCAS operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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